2009 (1) TMI 152

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..... a, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)].- The issue involved in this appeal is whether Partially Oriented Yarn (POY) used within the factory for further manufacture is exempt from the payment of National Calamity Contingent Duty (NCCD) by virtue of Notification No. 67/95 dt. 16-3-1995. 2. Heard both the sides. Shri Suriyanarayanan, ld. Advocate on behalf of the appell .....

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..... the levy and collection of the duties of excise on such goods under that Act or those rules as the case may be". He submits that in view of the above position, the appellants are eligible for exemption from NCCD in respect of captive consumption. 3. We find that the provisions of Section 136(3) cited above and Section 3(3) of Additional Duties of Excise (Goods of Special Importance) Act, 1957 are .....

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